Different between virus and bacteria!

The Difference Between Viruses and Bacteria
Viruses are the smallest and simplest known life form. They are 10 to 100 times smaller than bacteria.
The biggest difference between viruses and bacteria is that viruses must have a living host - like a plant, or animal - to multiply, while most bacteria can grow on non-living surfaces.
Unlike bacteria, which attack the body like soldiers mounting a pitched battle, viruses are guerilla fighters. They don't attack so much as infiltrate. They literally invade human cells and turn the cell's genetic material from its normal function to producing the virus itself.
Bacteria carry all the machinery needed for their growth and multiplication, while viruses carry mainly information - for example, DNA or RNA, packaged in a protein and/or membranous coat. Viruses harness the host cell's machinery to reproduce. In a sense, viruses are not truly "living," but are essentially information (DNA or RNA) that float around until they encounter a suitable living host.
References: Food and Drug Administration May 2007
http://www.cfsan.fda.gov/